HC Deb 13 July 1978 vol 953 cc777-8W
21. Mr. Wall

asked the Chancellor of the Exchequer if he will consider rebating income tax on income received from hiring his house for a Service man living in official married quarters so that he is not required to pay more than he earns for renting his own house.

Mr. Robert Sheldon

No. Such a provision is unnecessary because tax is charged only on the net rental income after deducting the cost of maintenance, repairs, insurance and any rates paid by the landlord on the let property. Tax relief for any mortgage interest is also given against the rental income, except that a person living in job-related accommodation, such as a Service man in married quarters, may claim the relief against his other income if it is to his advantage.